LV PHYSIO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LV PHYSIO
Largest movements
- Receivables within one year +€10,618
up €10,618 (+265.5%), from €4,000 to €14,617
of which Other amounts receivable: +€8,416
- Tangible fixed assets -€7,475
down €7,475 (-19.7%), from €37,851 to €30,376
of which Furniture and vehicles: -€7,159
- Cash +€1,589
up €1,589 (+5.4%), from €29,260 to €30,849
mainly Depreciation (+€9,654) and Net result for the year (+€7,116)
- Current portion of long-term debt -€8,918
down €8,918 (-49.3%), from €18,105 to €9,188
- Profit (loss) carried forward +€7,116
up €7,116 (+30.0%), from €23,682 to €30,799
- Trade debts +€5,546
up €5,546 (+509.3%), from €1,089 to €6,635
- Tax, wage and social debts +€987
up €987 (+13.1%), from €7,527 to €8,513
- Gross operating margin -€15,068
down €15,068 (-40.9%), from €36,835 to €21,767
- Taxes -€2,611
down €2,611 (-48.9%), from €5,341 to €2,730
- Other operating charges -€2,554
down €2,554 (-83.4%), from €3,062 to €508
- Staff costs +€624
new in 2024: €624
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €71,111 | €75,843 | +€4,731 | +6.7% |
| Fixed assets | 21/28 | €37,851 | €30,376 | -€7,475 | -19.7% |
| Tangible fixed assets | 22/27 | €37,851 | €30,376 | -€7,475 | -19.7% |
| Plant, machinery and equipment | 23 | €870 | €553 | -€316 | -36.4% |
| Furniture and vehicles | 24 | €36,982 | €29,823 | -€7,159 | -19.4% |
| Current assets | 29/58 | €33,260 | €45,467 | +€12,207 | +36.7% |
| Amounts receivable within one year | 40/41 | €4,000 | €14,617 | +€10,618 | +265.5% |
| Trade receivables | 40 | - | €2,202 | +€2,202 | |
| Other amounts receivable | 41 | €4,000 | €12,415 | +€8,416 | +210.4% |
| Cash at bank and in hand | 54/58 | €29,260 | €30,849 | +€1,589 | +5.4% |
| Total equity and liabilities | 10/49 | €71,111 | €75,843 | +€4,731 | +6.7% |
| Equity | 10/15 | €25,182 | €32,299 | +€7,116 | +28.3% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €23,682 | €30,799 | +€7,116 | +30.0% |
| Amounts payable | 17/49 | €45,929 | €43,544 | -€2,385 | -5.2% |
| Amounts payable after more than one year | 17 | €19,208 | €19,208 | = | 0.0% |
| Financial debts | 170/4 | €19,208 | €19,208 | = | 0.0% |
| Amounts payable within one year | 42/48 | €26,721 | €24,336 | -€2,385 | -8.9% |
| Current portion of amounts payable after more than one year | 42 | €18,105 | €9,188 | -€8,918 | -49.3% |
| Trade debts | 44 | €1,089 | €6,635 | +€5,546 | +509.3% |
| Suppliers | 440/4 | €1,089 | €6,635 | +€5,546 | +509.3% |
| Taxes, remuneration and social security | 45 | €7,527 | €8,513 | +€987 | +13.1% |
| Taxes | 450/3 | €7,527 | €8,513 | +€987 | +13.1% |
| Remuneration, social security and pensions | 62 | - | €624 | +€624 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,310 | €9,654 | +€344 | +3.7% |
| Other operating charges | 640/8 | €3,062 | €508 | -€2,554 | -83.4% |
| Gross operating margin | 9900 | €36,835 | €21,767 | -€15,068 | -40.9% |
| Operating profit (loss) | 9901 | €24,463 | €10,981 | -€13,482 | -55.1% |
| Financial income | 75/76B | - | €44 | +€44 | |
| Recurring financial income | 75 | - | €44 | +€44 | |
| Financial charges | 65/66B | €1,402 | €1,178 | -€224 | -16.0% |
| Recurring financial charges | 65 | €1,402 | €1,178 | -€224 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €23,061 | €9,846 | -€13,214 | -57.3% |
| Income taxes | 67/77 | €5,341 | €2,730 | -€2,611 | -48.9% |
| Profit (loss) for the period | 9904 | €17,720 | €7,116 | -€10,603 | -59.8% |
| Profit (loss) for the period to be appropriated | 9905 | €17,720 | €7,116 | -€10,603 | -59.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.